Missouri 2025 Regular Session

Missouri Senate Bill SJR31 Compare Versions

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Version 2 (New)

Old	New		Differences
1		-	1282S.05C
2		-	1
3		-	SENATE COMMITTEE SUBSTITUTE
4		-	FOR
5		-	SENATE JOINT RESOLUTIONS NOS. 31, 20, 24, 42, 32, & 48
	1	+
	2	+	EXPLANATION-Matter enclosed in bold-faced brackets [thus] in this bill is not enacted
	3	+	and is intended to be omitted in the law.
	4	+	FIRST REGULAR SESSION
	5	+	SENATE JOINT RESOLUTION NO. 31
	6	+	103RD GENERAL ASSEMBLY
	7	+	INTRODUCED BY SENATOR BROWN (26).
	8	+	1282S.02I KRISTINA MARTIN, Secretary
6	9		JOINT RESOLUTION
7		-	Submitting to the qualified voters of Missouri, an
8		-	amendment repealing sections 20 and 26 of article X
9		-	of the Constitution of Missouri, and adopting four
10		-	new sections in lieu thereof relating to taxation.
	10	+	Submitting to the qualified voters of Missouri, an amendment repealing sections 20 and 26 of
	11	+	article X of the Constitution of Missouri, and adopting three new sections in lieu thereof
	12	+	relating to taxation.
11	13
12	14		Be it resolved by the Senate, the House of Representatives concurring therein:
13		-	That at the next general election to be held in the
14		-	state of Missouri, on Tuesday next following the first Monday
15		-	in November, 2026, or at a special election to be called by
16		-	the governor for that purpose, there is hereby submitted to
17		-	the qualified voters of this state, for adoption or
18		-	rejection, the following amendment to article X of the
19		-	Constitution of the state of Missouri:
20		-	Section A. Sections 20 and 26, article X, Constitution of
21		-	Missouri, are repealed and four new sections adopted in lie u
22		-	thereof, to be known as sections 1(a), 20, 20(a), and 26, to
23		-	read as follows:
24		-	Section 1(a). Beginning January 1, 2027, the Missouri
25		-	personal income tax shall no longer be imposed.
26		-	Section 20. 1. No expenses of state government s hall
27		-	be incurred in any fiscal year which exceed the sum of the
28		-	revenue limit established in sections 18 and 19 of this
29		-	article plus federal funds and any surplus from a previous
30		-	fiscal year.
31		-	2. (1) For all fiscal years beginning on or after
32		-	July 1, 2027, the appropriation authority of the general
33		-	assembly under Section 36 of Article III of this
34		-	Constitution shall be limited as provided under this
35		-	subsection. Except as provided under subsection 3 of this
36		-	section, the total amount of moneys of the Missouri state
37		-	2
38		-	government, excluding federal moneys, available for
39		-	appropriation each fiscal year shall be limited as follows:
40		-	(a) If the population of the state increased in the
41		-	most recent full calendar year by more than one percent from
42		-	the calendar year immediately preceding such calendar year,
43		-	the general assembly shall have a spending limit equal to
44		-	one hundred percent of the most recent year's appropriation
45		-	in which no appropriation is made under subsection 3 of this
46		-	section plus a corresponding amount based on the percentage
47		-	of the state population increase, which shall be applied as
48		-	a percent of the total moneys available for appropriation;
49		-	(b) If the population of the state increased in the
50		-	most recent full calendar ye ar by one percent or less from
51		-	the calendar year immediately preceding such calendar year,
52		-	the general assembly shall have a spending limit equal to
53		-	one hundred one percent of the most recent year's
54		-	appropriation in which no appropriation is made under
55		-	subsection 3 of this section; or
56		-	(c) If the population of the state decreased in the
57		-	most recent full calendar year, the general assembly shall
58		-	have a spending limit equal to one hundred percent of the
59		-	most recent year's appropriation in which n o appropriation
60		-	is made under subsection 3 of this section minus a
61		-	corresponding amount based on the percentage of the state
62		-	population decrease, which shall be applied as a percent of
63		-	the total moneys available for appropriation.
64		-	(2) When calculating the spending limitation on the
65		-	appropriation authority of the general assembly as provided
66		-	under this subsection, all deductions, exemptions, credits,
67		-	and other tax preferences issued in the previous fiscal year
68		-	shall be included in the calculati on of the spending
69		-	limitation.
70		-	3
71		-	3. (1) The spending limitation on the appropriation
72		-	authority of the general assembly under subsection 2 of this
73		-	section may be raised if the general assembly authorizes an
74		-	increase in the appropriation authority a s follows:
75		-	(a) If authorized by a two -thirds vote of the members
76		-	elected to and serving in each house, the spending
77		-	limitation on the appropriation authority of the general
78		-	assembly shall be equal to one hundred two percent of the
79		-	previous fiscal year's appropriation.
80		-	(b) If authorized by a three -fourths vote of the
81		-	members elected to and serving in each house, the spending
82		-	limitation shall be suspended, and there shall be no
83		-	limitation imposed on the appropriation authority of the
84		-	general assembly under the provisions of subsection 2 of
85		-	this section.
86		-	(2) If an increase is authorized under subdivision (1)
87		-	of this subsection, the authorized increase in the
88		-	appropriation authority or the authorized suspension of the
89		-	spending limitation shall remain in effect until rescinded
90		-	by a majority vote of the members elected to and serving in
91		-	each house or until the fiscal year affected by the
92		-	authorized increase has passed since the limitation was
93		-	raised, whichever occurs first.
94		-	Section 20(a). 1. (1) There is hereby established
95		-	within the state treasury a fund to be known as the "Tax
96		-	Reform Fund", which shall consist of moneys collected under
97		-	subsection 3 of this section. Moneys in the fund shall be
98		-	kept in a singular account to be expended pursuant to
99		-	appropriation by the general assembly if the conditions
100		-	under subsection 5 of this section are met and used solely
101		-	for the purposes described under subsection 5 of this
102		-	section and for no other purpose.
103		-	4
104		-	(2) The state treasurer shall invest moneys in the
105		-	fund in the same manner as other funds are invested. Any
106		-	interest and moneys earned on such investments shall be
107		-	credited to the fund.
108		-	(3) Subject to the provisions of subsection 5 of this
109		-	section, the unexpended balance in the tax reform fund at
110		-	the close of any fiscal year shall remain in the fund.
111		-	2. (1) There is hereby created in the state treasury
112		-	the "Budget Responsibility Fund", which shall consist of
113		-	moneys collected under subsection 3 of this section. Moneys
114		-	in the fund shall be kept in a singular account to be
115		-	expended pursuant to appropriation by the general assembly
116		-	if the conditions under subsection 5 of this section are met
117		-	and used solely for the purposes describ ed under subsection
118		-	5 of this section and for no other purpose.
119		-	(2) The state treasurer shall invest moneys in the
120		-	fund in the same manner as other funds are invested. Any
121		-	interest and moneys earned on such investments shall be
122		-	credited to the fund.
123		-	(3) Subject to the provisions of subsection 5 of this
124		-	section, the unexpended balance in the budget responsibility
125		-	fund at the close of any fiscal year shall remain in the
126		-	fund, except as provided under subdivision (4) of this
127		-	subsection.
128		-	(4) At the close of each fiscal year, if the budget
129		-	responsibility fund maintains a balance in an amount greater
130		-	than fifty percent of the immediately preceding fiscal year
131		-	balance of the general revenue fund, the amount in the
132		-	budget responsibilit y fund in excess of such fifty percent
133		-	amount shall be transferred to the strategic gold and silver
134		-	reserve fund established under subsection 6 of this section.
135		-	3. (1) For all fiscal years beginning on or after
136		-	July 1, 2027, if the amount of net general revenue
137		-	5
138		-	collections, as defined under Section 27(a) of Article IV of
139		-	this constitution, exceeds the anticipated general fund
140		-	revenue expenditures for a fiscal year by one million
141		-	dollars or more, each fiscal year that such surplus is
142		-	realized:
143		-	(a) Fifty percent of the moneys arising from such
144		-	surplus shall be deposited into the tax reform fund; and
145		-	(b) Fifty percent shall be deposited in the budget
146		-	responsibility fund.
147		-	(2) The budget responsibility fund shall continue to
148		-	collect revenue and shall be used only as described under
149		-	subsection 5 of this section.
150		-	(3) The tax reform fund shall continue to collect
151		-	revenue and shall be used only as described under subsection
152		-	5 of this section, subject to the provisions of su bsection 4
153		-	of this section.
154		-	(4) The general assembly may appropriate funds to the
155		-	credit of the tax reform fund and the budget responsibility
156		-	fund.
157		-	4. (1) Initially, the general assembly shall
158		-	exclusively utilize the tax reform fund to gra dually reduce
159		-	the state sales tax rate. In a subsequent year where a
160		-	surplus of one million dollars or more is realized in the
161		-	general revenue fund at the close of the fiscal year, a
162		-	state sales tax decrease trigger of one -hundredth of one
163		-	percent or greater shall go into effect for every forty -five
164		-	million dollars in the tax reform fund. There shall be no
165		-	limit on the number of reductions authorized under this
166		-	subdivision and such decreases shall remain in effect until
167		-	the state sales tax is red uced to four percent. Upon the
168		-	state sales tax rate reaching four percent, the state sales
169		-	tax rate shall not exceed four percent.
170		-	6
171		-	(2) Upon the reduction of the state sales tax rate to
172		-	four percent or less, the tax reform fund shall be
173		-	exclusively used to gradually reduce and eliminate the
174		-	corporate income tax rate. In a subsequent year where a
175		-	surplus of one million dollars or more is realized in the
176		-	general revenue fund at the close of the fiscal year, a
177		-	corporate income tax decrease trigge r of one-fifth of one
178		-	percent or greater shall go into effect for every forty -five
179		-	million dollars in the tax reform fund. There shall be no
180		-	limit on the number of reductions authorized under this
181		-	subdivision and such decreases shall remain in effect until
182		-	the corporate income tax is reduced to zero.
183		-	(3) Upon the reduction of the state sales tax rate to
184		-	four percent or less and the elimination of the corporate
185		-	income tax, the remaining balance of the tax reform fund
186		-	shall be transferred to th e strategic gold and silver
187		-	reserve fund, as established and defined in subsection 6 of
188		-	this section, and the tax reform fund shall be abolished.
189		-	5. (1) If the state experiences a budgetary shortfall
190		-	in the next fiscal year immediately succeeding the
191		-	implementation of a tax decrease, the tax reform fund may be
192		-	used during the immediately succeeding appropriation period
193		-	to supplement areas of necessary funding in the order of the
194		-	general assembly's authorized appropriations priority for
195		-	the next fiscal year's budget. The moneys from the fund
196		-	that may be used for such supplemental funding shall be in
197		-	an amount not to exceed the lesser of that year's budgetary
198		-	shortfall or the total loss in net general revenue
199		-	collections in the fiscal year of the budgetary shortfall as
200		-	a result of decreased collections due to the general
201		-	assembly enacting a tax reduction in the previous fiscal
202		-	year.
203		-	7
204		-	(2) The general assembly may authorize the use of the
205		-	budget responsibility fund by a two -thirds vote of the
206		-	members elected to and serving in each house, subject to
207		-	subsections 2 and 3 of section 20 of this article.
208		-	6. (1) There is hereby created in the state treasury
209		-	the "Strategic Gold & Silver Reserve Fund", which shall
210		-	consist of moneys collected under subsections 2, 3, and 4 of
211		-	this section and any other moneys as the general assembly
212		-	may appropriate, subject to the conditions established under
213		-	this section.
214		-	(2) The total of the balance in the tax reform fund
215		-	shall be transferred to the strategic gold and silver
216		-	reserve fund as provided under subdivision (3) of subsection
217		-	4 of this section. After such transfer, the strategic gold
218		-	and silver reserve fund shall consist of moneys collected
219		-	under subsection 3 of this section in the same manner as the
220		-	tax reform fund.
221		-	(3) Each fiscal year that the balance of the budget
222		-	responsibility fund meets the conditions to exceed the
223		-	amount calculated under the provisions of subdivision (4) of
224		-	subsection 2 of this section, such exc ess amount shall be
225		-	transferred from the budget responsibility fund to the
226		-	strategic gold and silver reserve fund.
227		-	(4) Moneys in the strategic gold and silver reserve
228		-	fund shall be kept in an account and expended each year
229		-	solely for the purpose of purchasing gold or silver and the
230		-	management, storage, or security thereof, and once
231		-	purchased, such gold or silver shall be physically kept
232		-	within the borders of the state of Missouri at a depository
233		-	approved for the holding of state purchased prec ious
234		-	metals. Gold and silver within the possession of the
235		-	strategic gold and silver reserve shall not be sold,
236		-	liquidated, or transferred to the custody of any entity that
237		-	8
238		-	is not the state of Missouri without a constitutional
239		-	amendment modifying this subsection. Nor shall it be used
240		-	as collateral against any loans.
241		-	7. The general assembly shall enact such laws as may
242		-	be necessary to carry out the provisions of this section.
243		-	Section 26. 1. In order to prohibit an increase in
244		-	the tax burden on the citizens of Missouri, [state and]
245		-	local sales and use taxes (or any similar transaction -based
246		-	tax) shall not be expanded to impose taxes on any service or
247		-	transaction that was not subject to sales, use or similar
248		-	transaction-based tax on January 1, 2015.
249		-	2. Upon the reduction of the state sales tax rate to
250		-	four percent or less by general law, the total rate of state
251		-	sales tax imposed by general law and any additional state
252		-	sales tax imposed under this constitution, but ex cluding the
253		-	state sales taxes imposed under subsection 3 of this
254		-	section, subdivision (1) of subsection 4 of section 1 of
255		-	article XIV of this constitution, and subdivision (1) of
256		-	subsection 6 of section 2 of article XIV of this
257		-	constitution, shall be capped at a rate not to exceed four
258		-	percent, levied and imposed upon all sellers for the selling
259		-	of tangible personal property or rendering taxable services
260		-	at retail in this state upon the sales and services that now
261		-	are or hereafter are listed and se t forth in, and except as
262		-	to the amount of tax, subject to the provisions of and to be
263		-	collected as provided in the "Sales Tax Law" and subject to
264		-	the rules and regulations promulgated in connection
265		-	therewith.
266		-	3. An additional state sales tax is levied for the
267		-	rendering of lobbying services in this state. The tax shall
268		-	be at a rate equivalent to six percent.
269		-	Section B. Pursuant to chapter 116, and other
270		-	applicable constitutional provisions and laws of this state
271		-	9
272		-	allowing the general assembly to adopt ballot language for
273		-	the submission of this joint resolution to the voters of
274		-	this state, the official summary statement of this
275		-	resolution shall be as follows:
276		-	"Shall the Missouri Constitution be amended to
277		-	eliminate the personal income tax; impose a spending limit
278		-	on the General Assembly; create surplus revenue funds for
279		-	reducing certain taxes, supplementing budgets, and buying
280		-	gold and silver; repeal the prohibition on certain sales and
281		-	use taxes; cap the state sales tax rate; and impose a tax on
282		-	lobbying services?".
	15	+	That at the next general election to be held in the 1
	16	+	state of Missouri, on Tuesday next following the first Monday 2
	17	+	in November, 2026, or at a special election to be called by 3
	18	+	the governor for that purpose, there is hereby submitted to 4
	19	+	the qualified voters of this state, for adoption or 5
	20	+	rejection, the following amend ment to article X of the 6
	21	+	Constitution of the state of Missouri:7
	22	+	Section A. Sections 20 and 26, article X, Constitution of 1
	23	+	Missouri, are repealed and three new sections adopted in lieu 2
	24	+	thereof, to be known as sections 20, 20(a), and 26, to re ad as 3
	25	+	follows:4
	26	+	Section 20. 1. No expenses of state government shall 1
	27	+	be incurred in any fiscal year which exceed the sum of the 2
	28	+	revenue limit established in sections 18 and 19 of this 3
	29	+	article plus federal funds and any surplus from a previous 4
	30	+	fiscal year. 5
	31	+	2. (1) The appropriation authority of the general 6
	32	+	assembly under Section 36 of Article III of this 7
	33	+	constitution shall be limited as provided under this 8 SJR 31 2
	34	+	subsection. The total amount of moneys available for 9
	35	+	appropriation each fiscal ye ar shall be limited as follows: 10
	36	+	(a) If the population of the state increased in the 11
	37	+	most recent full calendar year by more than one percent from 12
	38	+	the calendar year immediately preceding such calendar year, 13
	39	+	the general assembly shall have a spending limit equal to 14
	40	+	one hundred percent of the most recent year's appropriation 15
	41	+	in which no appropriation is made under subsection 3 of this 16
	42	+	section plus the percentage of the state population 17
	43	+	increase, which shall be applied as the percent of the total 18
	44	+	moneys available for appropriation; 19
	45	+	(b) If the population of the state increased in the 20
	46	+	most recent full calendar year by one percent or less from 21
	47	+	the calendar year immediately preceding such calendar year, 22
	48	+	the general assembly shall have a spendin g limit equal to 23
	49	+	one hundred and one percent of the most recent year's 24
	50	+	appropriation in which no appropriation is made under 25
	51	+	subsection 3 of this section; or 26
	52	+	(c) If the population of the state decreased in the 27
	53	+	most recent full calendar year, the general assembly shall 28
	54	+	have a spending limit equal to one hundred percent of the 29
	55	+	most recent year’s appropriation in which no appropriation 30
	56	+	is made under subsection 3 of this section minus the 31
	57	+	percentage of the state population decrease. 32
	58	+	(2) When calculating the spending limitation on the 33
	59	+	appropriation authority of the general assembly as provided 34
	60	+	under this subsection, all deductions, exemptions, credits, 35
	61	+	and other tax preferences issued in the previous fiscal year 36
	62	+	shall be included in the ca lculation of the spending 37
	63	+	limitation. 38 SJR 31 3
	64	+	3. (1) The spending limitation on the appropriation 39
	65	+	authority of the general assembly under subsection 2 of this 40
	66	+	section may be raised if the following conditions are met: 41
	67	+	(a) The governor requests the general assembly to 42
	68	+	approve and authorize an appropriation; and 43
	69	+	(b) The general assembly approves the request in 44
	70	+	accordance with the specifics of the governor's request by a 45
	71	+	two-thirds vote of the members elected to and serving in 46
	72	+	each house. 47
	73	+	(2) Once the conditions under subdivision (1) of this 48
	74	+	subsection are met, the spending limitation on the 49
	75	+	appropriation authority of the general assembly shall be 50
	76	+	equal to one hundred two percent of the previous year's 51
	77	+	appropriation. This one-hundred-two-percent limit shall 52
	78	+	remain in effect until the governor's appropriation request 53
	79	+	is rescinded or until twelve months have passed since the 54
	80	+	request was made, whichever occurs first. 55
	81	+	Section 20(a). 1. (1) There is hereby establi shed 1
	82	+	within the state treasury a fund to be known as the "Tax 2
	83	+	Reform Fund", which shall consist of moneys collected under 3
	84	+	subsection 2 of this section. Moneys in the fund shall be 4
	85	+	kept in a singular account to be expended pursuant to 5
	86	+	appropriation by the general assembly if the conditions 6
	87	+	under subsection 3 of this section are met and used solely 7
	88	+	for the purpose of supplementing a full fiscal year 8
	89	+	budgetary shortfall as described under subsection 3 of this 9
	90	+	section and for no other purpose. 10
	91	+	(2) The state treasurer shall invest moneys in the 11
	92	+	fund in the same manner as other funds are invested. Any 12
	93	+	interest and moneys earned on such investments shall be 13
	94	+	credited to the fund. 14 SJR 31 4
	95	+	(3) Subject to the provisions of subsection 3 of this 15
	96	+	section, the unexpended balance in the tax reform fund at 16
	97	+	the close of any fiscal year shall remain in the fund. 17
	98	+	2. (1) For all fiscal years beginning on or after 18
	99	+	July 1, 2027, if the amount of net general revenue 19
	100	+	collected, as defined under Section 27 (a) of Article IV of 20
	101	+	this constitution, exceeds the anticipated general fund 21
	102	+	revenue expenditures for a fiscal year by one million 22
	103	+	dollars or more, each fiscal year that such surplus is 23
	104	+	realized, such surplus in excess of one million dollars 24
	105	+	shall be deposited into the tax reform fund. 25
	106	+	(2) In a subsequent year where a surplus of one 26
	107	+	million dollars or more is realized, if the tax reform fund 27
	108	+	reaches and maintains a minimum balance that is greater than 28
	109	+	or equal to one hundred twenty million dol lars, the general 29
	110	+	assembly shall authorize by general law a personal income 30
	111	+	tax decrease trigger of one -tenth of one percent or 31
	112	+	greater. If the balance of the tax reform fund exceeds one 32
	113	+	hundred twenty million dollars, the general assembly shall 33
	114	+	authorize by general law additional personal income tax 34
	115	+	decreases in an amount equal to or greater than one - 35
	116	+	twentieth of one percent for every sixty million dollars 36
	117	+	over one hundred twenty million dollars in the tax reform 37
	118	+	fund. There shall be no cap on t he number of reductions 38
	119	+	authorized under this subdivision and such decreases shall 39
	120	+	remain in effect until the personal income tax is reduced to 40
	121	+	zero. 41
	122	+	(3) Upon the reduction and elimination of the personal 42
	123	+	income tax, the general assembly shall ut ilize the tax 43
	124	+	reform fund to gradually reduce and eliminate the corporate 44
	125	+	income tax. 45 SJR 31 5
	126	+	(4) After both personal income taxes and corporate 46
	127	+	income taxes have been reduced to zero, the tax reform fund 47
	128	+	shall continue to collect revenue and shall be us ed only to 48
	129	+	supplement budget shortfalls as described under subsection 3 49
	130	+	of this section following fiscal years where the general 50
	131	+	assembly enacted a tax reduction. 51
	132	+	(5) After personal income tax is reduced to zero, it 52
	133	+	shall remain at zero. 53
	134	+	(6) After corporate income tax is reduced to zero, it 54
	135	+	shall remain at zero. 55
	136	+	(7) The general assembly may appropriate funds to the 56
	137	+	credit of the tax reform fund. 57
	138	+	3. If the state experiences a budgetary shortfall in 58
	139	+	the next fiscal year immediat ely succeeding the 59
	140	+	implementation of a personal income tax decrease, the tax 60
	141	+	reform fund may be used during the immediately succeeding 61
	142	+	appropriation period to supplement areas of necessary 62
	143	+	funding in the order of the general assembly's authorized 63
	144	+	appropriations priority for the next fiscal year's budget. 64
	145	+	The moneys from the fund that may be used for such 65
	146	+	supplemental funding shall be in an amount not to exceed the 66
	147	+	lesser of that year’s budgetary shortfall or sixty million 67
	148	+	dollars for every one -twentieth of one percent decrease from 68
	149	+	the personal income tax from the previous year. 69
	150	+	4. (1) Subject to the enactment of a personal income 70
	151	+	tax decrease trigger by general law as provided under 71
	152	+	subdivision (2) of subsection 2 of this section, if the one- 72
	153	+	million-dollar surplus trigger under subdivision (2) of 73
	154	+	subsection 2 of this section was realized in the previous 74
	155	+	fiscal year, the personal income tax decrease trigger shall 75
	156	+	be implemented by the department of revenue to take effect 76
	157	+	on January first of the calendar year immediately following 77 SJR 31 6
	158	+	the close of the fiscal year in which the one -million-dollar 78
	159	+	surplus amount was realized. 79
	160	+	(2) The department of revenue shall implement an 80
	161	+	annual process to review and report future reduction 81
	162	+	conditions at the same time and in the same manner as under 82
	163	+	chapter 143. 83
	164	+	5. The general assembly shall enact such laws as may 84
	165	+	be necessary to carry out the provisions of this section. 85
	166	+	Section 26. [In order to prohibit an increase in th e 1
	167	+	tax burden on the citizens of Missouri, state and local 2
	168	+	sales and use taxes (or any similar transaction -based tax) 3
	169	+	shall not be expanded to impose taxes on any service or 4
	170	+	transaction that was not subject to sales, use or similar 5
	171	+	transaction-based tax on January 1, 2015. ] 1. (1) The 6
	172	+	total amount of state sales tax imposed by general law, 7
	173	+	excluding any additional sales tax imposed under this 8
	174	+	constitution, shall be capped and the rate of sales tax 9
	175	+	shall be a tax equivalent to three and seven hundr ed seventy- 10
	176	+	five thousandths percent, levied and imposed upon all 11
	177	+	sellers for the privilege of selling tangible personal 12
	178	+	property or rendering taxable services at retail in this 13
	179	+	state upon the sales and services that now are or hereafter 14
	180	+	are listed and set forth in, and except as to the amount of 15
	181	+	tax, subject to the provisions of and to be collected as 16
	182	+	provided in the "Sales Tax Law" and subject to the rules and 17
	183	+	regulations promulgated in connection therewith. 18
	184	+	(2) The provisions of subdivision (1) of this 19
	185	+	subsection shall become effective upon the passage by the 20
	186	+	general assembly and approval by the governor of any bill 21
	187	+	authorizing the statutory imposition of a state sales or use 22
	188	+	tax on any service that was not subject to sales, use, or 23
	189	+	similar transaction-based tax on January 1, 2015. The 24 SJR 31 7
	190	+	reduction in the rate of tax under subdivision (1) of this 25
	191	+	subsection shall take effect on the immediately succeeding 26
	192	+	January first, following the passage and approval of such 27
	193	+	bill. 28
	194	+	2. An additional state sales tax is levied for the 29
	195	+	rendering of lobbying services in this state. The tax shall 30
	196	+	be at a rate equivalent to six percent. 31
	197	+	Section B. Pursuant to chapter 116, and other 1
	198	+	applicable constitutional provisions and laws of this state 2
	199	+	allowing the general assembly to adopt ballot language for 3
	200	+	the submission of this joint resolution to the voters of 4
	201	+	this state, the official summary statement of this 5
	202	+	resolution shall be as follows: 6
	203	+	"Shall the Missouri Constitution be amended to: 7
	204	+	• Create a "Tax Reform Fund", which would use 8
	205	+	excess revenue to reduce and gradually eliminate 9
	206	+	Missouri income taxes; 10
	207	+	• Impose an annual spending limit on the 11
	208	+	Missouri General Assembly; 12
	209	+	• Cap the statutory state sales tax rate; 13
	210	+	• Impose a sales tax on lobbying services; and 14
	211	+	• Repeal the prohibition on certain new sales 15
	212	+	and use taxes?". 16
	213	+	